Kore January insights is about how some unclear aspects of the taxation of capital gains on financial investments. We use 3 cases where the Arbitration Court favoured with the taxpayers to highlight what we call the struggle between human vs machine.

Portuguese Budget Proposal for 2023 includes several rules for taxing income from crypto-assets and Kore Partners outline their insights into the background, proposals and practical issues.

The publications for 2021 were largely dedicated to the non-habitual resident regime (or NHR). This briefing outlines a review of our knowledge sharing initiatives.